The Use of Sistem Pembelajaran Daring (SIPDA) as an Online Learning Management System on Learning Outcomes of Financial Accounting Subject: A Mediation Effect of Learning Motivation

DOI

10.2991/aebmr.k.210220.058How to use a DOI?

Keywords

Learning Management System, SIPDA, Constructivism Theory, Learning Outcomes, Accounting Education

Abstract

This study aims to determine the effect of SIPDA on Learning Outcomes through Student Learning Motivation taking the Financial Accounting subject. This study population was 70 students in the Accounting Education Department of Faculty of Economics of Universitas Negeri Medan (UNIMED) and used as respondents. The questionnaire consisted of 18 items for SIPDA and 6 question items for learning motivation. This study applies the outer model test, the inner model test, the direct influence hypothesis test, and the indirect hypothesis test using the SmartPLS 3.0 program. The result of data analysis shows that: (1) There is a negative and significant influence between the use of SIPDA on the learning outcomes of accounting class 2019 students with a path coefficient of -0.371 and P-value <0.05, which is 0.025 and the value of T Statistics > 1.96 namely 2.243; (2) There is a positive and significant influence between the use of SIPDA on students’ learning motivation for Accounting Education Class of 2019 with a path coefficient of 0.743 and a P-Value <0.05 which is equal to 0.000 and a value of T Statistic> 1.96 which is 13.568; (3) There is a positive and significant influence between learning motivation on student learning outcomes of Accounting Education Class of 2019 with a path coefficient of 0.373 and a P-Value <0.05 which is equal to 0.029 and a value of T Statistics> 1.96 which is 2.188. (4) There is a positive and significant influence between the use of SIPDA on learning outcomes through students’ learning motivation for Accounting Education Class of 2019 with a value of 0.277 with a P-Values <0.05, which is equal to 0.045, and a Statistical T value> 1.96 which is 2.014.

Copyright

© 2021, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Andri Zainal
AU  - Tessa Aprilia Marantika Tampubolon
AU  - Rini Herliani
AU  - Sondang Aida Silalahi
AU  - Jufri Darma
PY  - 2021
DA  - 2021/02/22
TI  - The Use of Sistem Pembelajaran Daring (SIPDA) as an Online Learning Management System on Learning Outcomes of Financial Accounting Subject: A Mediation Effect of Learning Motivation
BT  - Proceedings of the International Conference on Strategic Issues of Economics, Business and, Education (ICoSIEBE 2020)
PB  - Atlantis Press
SP  - 327
EP  - 331
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.210220.058
DO  - 10.2991/aebmr.k.210220.058
ID  - Zainal2021
ER  -